Attitude of colombian public accountants towards acts of corruption

Abstract

The objective of this article is to analyze the attitude of Colombian public accountants towards acts of corruption. With a qualitative methodology, it is a review article in which theoretical results are presented from an analytical, interpretative or critical perspective of the author, on a specific topic, resorting to original sources. It is evident that the final objective is that the public accounting professional becomes aware of his role as a transformer of the world by combining his sense as a human being, with his knowledge materialized in an action that positively influences the web of relationships that form the basis of the universe, and thus finds his role within the social fabric. It is concluded that universities play a very important role in the ethical formation of Public Accountants and therefore in what will be their professional practice. Therefore, it is suggested that one of the main variants that they should have is the work on ethical values, as a transversal axis of all academic training, the various situations that have arisen have shown that it is not only a training based on the core knowledge of the profession. This research suggests the joint work of guilds and universities to build updated research axes that integrate strategies and innovative practices with the objective of always putting ethical approaches as the main support, and experience seems to indicate that there is much to be done, it even seems necessary to define in the public accountant an epistemological understanding of the origin of the accounting profession, its social responsibility and the importance of educating in ethics and values to achieve transparency in the profession and public trust.